https://www.taxtmi.com/acts?id=23999 Refund of tax under the GST framework is available on application within two years from the relevant date, with separate timing rules for specified agencies and persons claiming refund on inward supplies. Registered persons may claim refund of unutilised input tax credit subject to statutory restrictions, while refund applications must be supported by prescribed evidence showing entitlement and that the tax burden has not been passed on. Refunds are sanctioned by the proper officer, may be paid directly in specified export, input tax credit and other listed cases, and may also be granted provisionally in eligible zero-rated supply claims. en-us Mon, 27 Mar 2017 17:20:13 +0530 Thu, 25 Jun 2026 18:01:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23999 Refund of tax under the GST framework is available on application within two years from the relevant date, with separate timing rules for specified agencies and persons claiming refund on inward supplies. Registered persons may claim refund of unutilised input tax credit subject to statutory restrictions, while refund applications must be supported by prescribed evidence showing entitlement and that the tax burden has not been passed on. Refunds are sanctioned by the proper officer, may be paid directly in specified export, input tax credit and other listed cases, and may also be granted provisionally in eligible zero-rated supply claims. Act-Rules GST Mon, 27 Mar 2017 17:20:13 +0530 https://www.taxtmi.com/acts?id=23999